Title:
EFFECTIVE TAX ADMINISTRATION AND REVENUE COLLECTION: KEY INDICATORS OF GOVERNMENT PERFORMANCE IN NIGERIA.

Authors:
Godwin Uhunoma OWENVBIUGIE, Robinson Osarumwense OWENVBIUGIE, Nigeria

Abstract:

A functional method of collecting revenue by governments appears to have greatly helped in optimizing its developmental programmes most of the time. This study examines how an effective tax administration and good revenue collection mechanism will enhance government performance in terms of provision of infrastructural development in Nigeria. A conceptual approach was adopted to achieve this objective. The review of literature reveals that a good revenue collection and effective tax administration can lead to good performance of government in the provision of amenities. The study also reveals that the quantum of revenue realizable from taxes, in Nigeria, is not sufficient for the implementation and realization of government programmes, for reasons of potential revenue loss. This lapse in potential tax revenue generation, as pointed out in literatures, results majorly from tax fraud, non-tax compliance, wastages of public funds, corruption in tax administration, as these pose challenge to effective administration, collection and performance of tax revenue. The study recommended that the government should seek for new policy and strategy to improve its revenue to meet its demand through innovative and aggressive in its method of revenue collection from various sources to enhance the optimum collection and utilization of tax revenue, by eliminating opportunities that facilitate tax fraud.